Tax rates for registered clubs
15A Tax rates for registered clubs
In this Division—
tax rate 1 for a tax year means the rate (expressed as a percentage) specified in column 1 of Table 1 next to the tax year concerned.
tax rate 2 for a tax year means the rate (expressed as a percentage) specified in column 2 of Table 1 next to the tax year concerned.
tax rate 3 for a tax year means the rate (expressed as a percentage) specified in column 3 of Table 1 next to the tax year concerned.
tax rate 4 for a tax year means the rate (expressed as a percentage) specified in column 4 of Table 1 next to the tax year concerned.
tax rate 5 for a tax year means the rate (expressed as a percentage) specified in column 5 of Table 1 next to the tax year concerned.
Table 1: Tax rates—registered clubs
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | |
| Tax year | Tax rate 1 (%) | Tax rate 2 (%) | Tax rate 3 (%) | Tax rate 4 (%) | Tax rate 5 (%) |
| 2006 | 10.0 | 21.0 | 25.5 | 27.7 | 27.7 |
| 2007–2010 tax years | 10.0 | 21.0 | 26.0 | 29.0 | 30.9 |
| 2011 and subsequent tax years | 10.0 | 19.9 | 24.4 | 26.4 | 28.4 |
This Act’s bill:Explanatory memorandumSecond reading speech
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